CBDT Instruction on Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Instruction Laying Down Standard Procedure To Handle Receipt/Revenue Audit Objections – Supersession Of Instruction No.9 Of 2006, Dated 7-11-2006; Instruction No.16 Of 2013, Dated 31-10-2013 And Circular No. 8/2016, Dated 17-3-2016

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SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – GENERAL – INSTRUCTION LAYING DOWN STANDARD PROCEDURE TO HANDLE RECEIPT/REVENUE AUDIT OBJECTIONS – SUPERSESSION OF INSTRUCTION NO.9 OF 2006, DATED 7-11-2006; INSTRUCTION NO.16 OF 2013, DATED 31-10-2013 AND CIRCULAR NO. 8/2016, DATED 17-3-2016 INSTRUCTION NO. 7/2017 [F. NO. 240/08/2015-A & PAC-II], DATED 21-7-2017 1. Introduction 1.1 The Instruction No 9 of 2006…

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